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EPIC RPS
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| 1. |
Aon Hewitt in Journal of Pension Planning & Compliance
Feb. 16, 2016
16 pages. "While all these choices for safe harbor compensation may be a good thing, such abundance can lead to compliance issues in plan administration, particularly if the plan document, payroll, and record keeping are not properly coordinated.... This article considers safe harbor matching contributions and does not consider the use of ADP and ACP safe harbor nonelective contributions."
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| 2. |
Aon Hewitt in Journal of Pension Planning & Compliance
Mar. 13, 2016
16 pages. "ADP and ACP safe harbor plans require that a nondiscriminatory definition of compensation be used to determine safe harbor matching contributions. However, the plethora of permitted compensation definitions, and the rules surrounding them, can create compliance issues, particularly if the plan document, payroll, and record keeping are not properly coordinated."
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| 3. |
Aon Hewitt in Journal of Pension Planning & Compliance
Aug. 11, 2016
20 pages. "Among 330 employers with defined contribution plans surveyed in 2015, 95 percent permitted loans from their defined contribution plans, and, over the past 15 years, at least 94 percent have permitted plan loans.... [I]mproper plan loans are among the most common compliance errors found by the [IRS]. Permitting plan loans entails a number of additional administrative and legal requirements for which the plan sponsor is generally responsible."
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